The tariff classification of costumes from China.

N003988 December 28, 2006 CLA-2-62:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Emily Huang Handerson Handcraft Manufacturing Co. 11 F/6, No.2 Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from China. Dear Ms. Huang: In your letter dated November 22, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The samples will be returned to you. You have submitted four samples. Style W-1912-00 Aphrodite is a well-made adult costume that consists of a dress and wreath headpiece. The dress is constructed of knit 100% polyester fabric with knit mesh 100% nylon sleeves. Style W-1916-00 Dark Angel is a well-made adult costume that consists of a dress and mesh textile wings. The dress is constructed of knit 100% polyester fabric. Style W-1926-00 Royal Queen is a well-made adult costume that consists of a dress and fabric-covered headpiece. The dress is constructed of knit 100% polyester fabric with a hoop underskirt of woven nylon fabric. Style W-1726-00 Zombie Bride is a well-made adult costume that consists of a dress, veil and hand-held textile bouquet. The dress features a top portion of knit 100% knit polyester fabric with knit mesh polyester sleeves, a bottom skirt portion of woven 100% polyester fabric with hoop underskirt of woven nylon fabric. The upper knit portion imparts the essential character of the dress. All of the dresses feature styling, well-made neck, waist and seams, finished edges and embellishments. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress imparts the essential character of the set for all four styles. The applicable subheading for the Styles W-1912-00 Aphrodite, W-1916-00 Dark Angel, W-1926-00 Royal Queen and W-1726-00 Zombie Bride sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses …knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. All of the dresses fall within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division